1997 (5) TMI 118

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....R. Pant, SDR, for the Respondents. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from the Order dated 20th December, 1990, passed by the Collector (Appeals), Bombay holding that the imported item namely, "Bottom Press Pots" are not eligible for concessional rate of duty in terms of Notification No. 159/86-Cus., dated 1-3-1986. The Collector has held that the description i....

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....s, Top Pots and Bottom Pots are used in Diamond Polishing. Therefore, he has held that it makes it clear that the nomenclature of the tool is with reference to its application. He rejected the contention of the appellants as factually not having correct as the catalogue clearly distinguishes Steel Pots and Bottom Press Pots. He has noted that as per the catlogue submitted by them, it is evident th....

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....aid amendment the benefit of concessional rate of duty has been extended to Top Pots and Bottom Press Pots. The Collector has observed that if Steel Pots and Bottom Press Pots were to be the same, there was no necessity of the above amendment. He has not accepted the appellants' contention with regard to the plea that it was the practice of the Department till recently to extent the benefit of Not....

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....5. We have heard both the side and have perused the records. As noticed by the Collector from the catalogue, the function of both the items "Steel Pots" and "Bottom Press Pots" are different inasmuch as Steel Pots are used in diamond bruting while Bottom Press Pots are used in diamond polishing. He has clearly noticed that the Notification No. 159/86-Cus., dated 1-3-1986 covered only Steel Po....